The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation
April 13, 2017
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Format: Chicago
Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Consumption, Excises, Expenditure, National accounts, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax gap, Taxes
Keywords: Compliance risk, Consumption, Cross-Border Shopping, Excise, Excise collection, Excise gap, Excise goods, Excise rate, Excise Smuggling, Excises, Gap analysis, Gap estimate, Gap study, Non-Observed Economy, Rate change, Shadow Economy, Tax Administration, Tax administration core functions, Tax Avoidance, Tax Compliance, Tax Evasion, Tax Gap, TNM, Understanding excise transaction
Publication Details
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Pages:
48
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Volume:
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DOI:
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Issue:
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Series:
Technical Notes and Manuals No. 2017/005
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Stock No:
TNMEA2017005
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ISBN:
9781475584875
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ISSN:
2075-8669
